Just before ending his life he left a note telling his family that he wanted his brain tested. He specified it was to be by the Center for the Study of Traumatic Encephalopathy at Boston University's School of Medicine.

Duerson played safety in the NFL for 11 seasons, seven with the Chicago Bears including the Super Bowl year of 1985-1986 and was chosen for four Pro Bowls before retiring in 1993.

Duerson's case was "moderately advanced," McKee said. "The likelihood is that if he hadn't had the CTE, he wouldn't have developed those symptoms that he was experiencing at the end of his life and perhaps he wouldn't have been compelled to end his life."

Duerson had at least 10 concussions in his NFL career, according to his family, and lost consciousness during some. However, he never was admitted to a hospital for them, Stern said. But he said it's also important to address hits to the head that don't cause concussions.

CSTE, created in 2008, is a collaboration between the BU School of Medicine and the Sports Legacy Institute, headed by Chris Nowinski. The center has been aggressively researching head trauma in sports, and has received a $1 million gift from the NFL, which it has pushed for better treatment of concussions.

Nowinski said "the latest version of the NFL's guidelines [on concussions]are well thought out. And, I think, with the state of the science today, it's about the best we can do."

But he said the problem starts much earlier, in youth football.

"The 6-year-olds are playing the same games as the pros when we know that their brains are far more susceptible to this damage," he said. "My next focus is how do we change youth football so that a kid doesn't show up in the NFL with 10,000 hits to their head already?"

"It's amazing to me that we have pitch counts in youth baseball to protect children's elbow ligaments," he said, "but we do not count how often we hit them in the head to protect their brains."

The Postgame.com discusses how there are now NFL players who are already desparate for money with the lockout and strike just having started. Some financial advisors are working with other financial companies to get them financing at Tony Soprano type rates of around 18-24% rising to around 36% or worse upon default. They are then paying large fees to the advisors who have them sign.

The NFL now has $60,000 available to each player who was active on an NFL roster throughout the past two years to help provide for their players to avoid emergency situations. Some players who failed to discuss their financial needs with their CPAs, attorneys and financial advisors are in a bad situation as a result and now despite regularly being millionaires with no job at the moment some feel they cannot go to regular banks or other normal sources of more reasonable lending and others are taking advantage of the labor problems and lack of planning to them.

As part of proper estate and financial planning it is important to always evaluate likely situations and plan to be prepared in the event they had occur. With this being as foreseeable as it was they should not need emergency lending this soon but brings to mind the phrase that people do not plan to fail but fail to plan.

Concussions in football games are taken more seriously than ever before.

Examples of danger posed by head first hitting and concussions have been mounting over the past few years with at least one player losing a significant amount of their memory even in his 40s, multiple suicides and cases of depression and brain injuries. The NFL has recently made rule changes seeking to protect players.

The problems with concussions Chronic Traumatic Encephalopathy have reached such recognition and importance that now there are even no rules to protect NFL players in the next edition of the "Madden" football video game franchise when concussed players won't be allowed to return to the field in the game they are injured.

"Concussions are such a big thing, it has to be a big thing in the video game," Madden told The New York Times in a telephone interview. "It starts with young kids -- they start in video games. I think the osmosis is if you get a concussion, that's a serious thing and you shouldn't play. Or leading with the head that you want to eliminate. We want that message to be strong."

Moore says "we have an obligation in our industry" to recognize that brain injuries are one of the biggest on-field problems facing football at all levels right now.

The game's executive producer, Phil Frazier, told The Times that "Madden NFL 12", with its new concussion rules and the exclusion of helmet-to-helmet hits and headfirst tackling can be a "teaching tool" to players of the game, particularly kids.

Gus Johnson and Cris Collinsworth, the announcers featured in the game, also will explain the dangerous nature of concussions when they announce that a player can't return to the game.

Madden agrees with the game's new emphasis on proper tackling techniques and the seriousness of concussions, telling The Times "if we show players playing through [concussions], then kids won't understand."

"There was a time when someone would get a concussion and you'd say he just got dinged, take some smelling salts and get back in the game. Those days are over," he told the newspaper.

The Huffington Posts today reports that the autoposy has been released and in the report it says that prior to his sad suicide that he had complained about a memory loss and an inability to spell. It also confirmed he shot himself in the chest and wanted his brain to be studied to determine if he had Chronic Traumatic Ephalopathy which is a degenrative brain disease which can cause dementia, depression and suicide. It is also referred to as punch drunk syndrome which used to be most commonly associated with boxing but has not recently been occuring in Hockey and football players.

This issue has been mentioned in prior posts on the probate attorney blog as it has come up a few times recently with former Chicago sports stars.

Just yesterday the NFL made a rule change to kickoffs to allow kicks to be made from a closer distance which they say is a safety issue seeking to reduce dimentia of players later on and other injuries that may result as there would likely be fewer collisions on returns. Dimentia issues are a main reason for probate litigation and will contests as they can cause lack of capacity or make a person more vulnerable to undue influence of others seeking to receive a larger share of their estate than they otherwise would.

The NFL players association during the lawsuit and potential strike are seeking to get more money for the players and prior players to seek to compensate them for the health risks they are experiencing or may do so as this seems to becoming a more frequent concern.

Too see the article from the Huffington Post and the autopsy click here

When most people think of investing they think of stocks and other more traditional investments Wayne Gretzky however decided to do some alternative investing. According to a video on AOL today he bought a Honus Wagner T206 card from 1909 for $451,000 from a Sotheby's auction that he called an investment. His father called him an idiot. The investment turned out like Gretzky's career to be a great one. The card thought to be the holy grail of baseball cards as there are just about 60 in existence then sold in 2007 for $2.8 Million dollars. He made a 520% gain on the investment.

The card although one in bad shape was recently in the news as well recently when a card that a nun had inherited from her brother and she sold it along with other Catholic nuns Sisters of Notre dame to pay for charitable operations.

$220,000 was received for the card after the payment to the auction house despite it being in terrible shape and with virtually any other card could not have been sold but it sort of proved that as with any investment it is a matter of supply and demand.

The nun who inherited the Honus Wagner card from her brother would have received a steped up basis in it so for income tax or capital gains purposes its value would be that of date of death and not what it cost her brother. Since she gave it to a charitable organization who sold the card and used for charitable purpose she likely would receive a charitable tax deduction for income tax purposes and also not have to any income tax if the value had gone up from his date of death value.

The tax treatment of collectibles is that short-term gains are taxed at the same rate as your regular income. Long-term capital gains have two rates: If you're in the 15 percent tax bracket you pay 15 percent; if you're in a higher bracket, you pay 28 percent.

The value of the card is judged just as any other item of property would be what a willing buyer would pay a willing seller but having knowledge of all relevent facts and neither being under compulsion to buy or to sell.

Following up on the prior post about several recent examples of increased brain damage and cognitive impairment from concussions and hits to the head an article about new rules being discussed regarding concussions at the NHL meetings in Boca Raton Florida. In Boca Raton the owners and general managers are trying to control the game and make it safer with concussions having doubled in the past year. Blindside hits to the head were banned last year to prevent damage and they are continuing to seek to prevent to surge in dangers to the players.

As the sad news regarding the suicide death of former NFL All Pro and Chicago Bears Superbowl winner from the 1985-1986 Chicago Bears made the news last month it is becoming more apparent that football players and others who play other contact sports at all levels may be causing far more physical damage than had previously be known.

He was concerned that he may have chronic traumatic encephalopathy (CTE) and texted his family that he wanted to donate his brain for testing prior to shooting himself in the chest to prevent any damage to the brain. CTE is caused by repeated brain damage such as the head on head contact that football players incur or punches Hockey players take. It is linked to dementia, depression, and suicide. CTE has been discovered in other players most recently prior to Duerson was another Hockey star Bob Probert an enforcer to was frequently fighting during 16 years of NHL hockey. He ultimately died from heart trouble but Boston University concluded CTE was present and there were cognitive impairments. Another football player was former Eagles player Andre Waters and a number of other players who are now showing signs of dementia. This had been disregarded until lately but there have been multiple high profile cases recently.

With the latest example of serious health problems from the sport and potential congnitive and other problems caused by CTE greater concern regarding the scope of the problem and whether it may impact those who bang heads in college or prior to getting to the pros.

His backfield teamate Doug Plank died in his 40s of a heart attack while driving. Another team mate Quarterback Jim Mcmahon who used to bang helmets with his offensive lineman in celebration sadly reported last year that he had brain damage and had primarily lost his memory and even walks into rooms and sometimes does not remember why.

These injuries are sadly significantly impacting formerly players in their 40s and 50s who are now experiencing Alzheimers and related symptons sometimes depression and other problems as a result. During the lockout / strike negotations funding the past players health bills is part of the discussions.

Irviving Pickard is seeking $1 Billion dollars to be returned from "false profits" from the Madoff ponzi scheme in which money was taken out more money than had been invested. He had filed a lawsuit for that but was given until Friday to amend and is now going to add charities that Wilpon charity controls. Today he added the charitable funds and is pursuing millions further from them.

Forbes reported in a video regarding some gifts to get Billionaire Bachelors. Among a few of the options included a trip to outer space that Virgin Atlantic is now offering, buying a minor league baseball team which could be purchased for around $20 million or for those with smaller budgets an opportunity to create your own wine. To view the video click here.

This probate attorney blog which covers all issues relating to estates and wealth reported earlier today about a successful auction of another pop culture item for millions of dollars and that the alternative investment area and Sothebys itself was doing very well. As Yahoo reports they also just sold the original basketball rules that Naismith had prepared over a hundred years ago for double the expected amount toping $4 million dollars obtaining a $4.3 million purchase. The story can be seen by clicking here

Yahoo News video re the Mccourt's Divorce This case is remarkable the nasty divorce between the Mccourt's who own the Dodgers and whose collective worth is around $1.3 billion. The attorney in the video represents multi millionaire baseball superstar Alex Rodriguez wife which is clear he is really advocating for Alex in the video.

In this case they were married, signed a post nuptial agreement presumably with full disclosure and both having separate attorneys it clearly provided she would receive $65 million in real estate if they separated and that the Dodgers which he was buying or had just bought would remain his and she signed the agreement knowingly and willingly. She was then put on the payroll as CEO for $2 million a year.

However she then had an affair with her bodyguard and driver who worked for the Dodgers violating team policy as well as her marriage vows. Took a two week vacation to France with her subordinate and billed the team for the trip. Was then properly let go for violating team policy of dating a person who she was a direct supervisor of and having personal expenses paid as though they were business ones. She then sued for divorce herself deciding to separate following her affair causing the marital and business problems. However instead of sticking to her agreement which he was not seeking to reduce given her improper actions she is now seeking to void the post nuptial agreement and take half of the team as well given it would have been community property in CA but for the post nuptial agreement and further seeking the absurd sum of $988,000 a month to maintain the insanely pampered life she has says she became accustomed. She had already tried to get the job back as CEO but was denied by the judge as she violated existing team rules.

She has $4 million in savings and $450,000 in cash but says she will run out of money soon as she is unable to live without a private jet, a full time hair stylist, five star hotels and hundreds of thousands in clothing. As his attorneys properly point out she signed the agreement and has plenty of resources to live off of and can even rent out the properties if she chose to do so or could sell them.

Most of the money had been earned in Boston which was not a community property jurisdiction.

It will be interesting to see how the judge rules although given the facts of this case it would seem that post nuptial agreements have now value or use if she gets the half share of the team after this situation.

A good article which summarizes the facts written by Lawrence Delevingne for the Business Insider - Law Review section

In Florida pre and post nuptial agreements are controlled by Florida Statute 732.702 the text of which can be seen by clicking here. There agreement was a post nuptial agreement one that was done after they had been married had it occurred in Florida it would be subject to subsections 2 and 3 of the statute that merely provide that disclosure is required. In this case she was not claiming she had no idea regarding what the Dodgers was worth or there was any lack of disclosure but basically seeking to change the terms of the voluntary agreement after the fact. In order to uphold contract law I think the judge should find for him unless disclosure was not provided.

Just as the court had concluded that the bankruptcy court was pre cluded in the Anna Nicole Smith case as that would have provided a 2nd bite at the apple so to speak and would have resulted in jurisdiction shopping this would be a similar thing of allowing people to be given millions of dollars then whenever they wanted they could seek to invalidate the agreement merely because they could subsequently get more money. While she would not get half of the estate without a portion of the Dodgers the contract she be followed as long as there are two witnesses and she voluntarily and knowingly agreed to the terms that were in the agreement in 2004.

Information regarding post nuptial law in several states can be seen by clicking here